Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 47Commercio al dettaglio
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.69Commercio al dettaglio di articoli culturali e ricreativi n.c.a.
- 47.69.1Commercio al dettaglio di supporti registrati e strumenti musicali
- 47.69.11Commercio al dettaglio di supporti registrati
Description
- retail sale of recorded media:
- audio recordings on physical media
- video recordings on physical media
Exclusion notes
- retail sale of audiobooks, see 47.61.00
Excluded from division 47:
- sale of farmers' products by farmers, see division 01
- manufacture and sale of goods, which is generally classified as manufacturing, see divisions 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32
- trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel, and industrial machinery and equipment, see division 46
- sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
- commerce of digital goods, streaming and downloading of contents on digital platforms (e.g. e-books, audio), see section J
- rental and leasing of motor vehicles or motorcycles, see 77.1
- rental and leasing of personal and household goods to the general public, see 77.2
Excluded from class 47.69:
- retail sale of video games on physical media, see 47.40
- retail sale of audiobooks, see 47.61
- retail sale of souvenirs, craftwork and religious articles, see 47.78
- retail sale of antiques, second-hand and antique books, second-hand musical instruments and second-hand recorded media, see 47.79
- distribution of audio via streaming and downloading by their publishers, see 59.20
- audio streaming and download distribution service activities not associated with publishing, see 60.10
Frequently asked questions
I sell vinyl records, CDs and DVDs: ATECO code 47.69.11, or the books code if I also carry audiobooks?
Yes, recorded audio and video media — vinyl records, CDs and DVDs included — belong in 47.69.11. Audiobooks are the exception: they follow the books category and therefore go with the bookshop under 47.61.00. The official description explicitly redirects audiobooks to the books code.
A record shop that also sells musical instruments: which code takes precedence?
It depends on what makes up the bulk of your stock. If records and recorded media are your core business, keep 47.69.11; if musical instruments are the heart of the shop, the primary code is 47.69.12. The code follows the main merchandise.
Do I put collectible vinyl records under recorded media or under collectibles?
Usually under 47.69.11 when you handle them as current music media. If the shop's focus is rare pieces treated as collectible objects, you move closer to the collectibles code, 47.69.20. The nature of the sale decides.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.63.00— Commercio al dettaglio di registrazioni musicali e video in esercizi specializzati(rimappatura complessa)